本科毕业设计-变动成本法在我国大中型企业的应用.docVIP

目 录 摘 要 I Abstract II 第一章 变动成本法的基本理论 1 1.1变动成本法的由来 1 1.2变动成本法的定义 1 1.3变动成本法的特点 2 第二章 变动成本法在我国大中型企业应用中存在的问题及分析 3 2.1变动成本法在实际应用中的现状 3 2.2划分成本方法不够准确 3 2.3变动成本法对短期经营决策的影响 4 2.4变动成本法下对企业当期利润计算的影响 6 2.5当前环境对变动成本法的限制 8 2.6成本管理观念落后 9 第三章 关于完善变动成本法的几点思考 10 3.1解决成本分类问题提高分类准确度 10 3.2在成本管理中引入战略成本管理思想 11 3.3实现各种成本法的融合适应决策需要 11 3.4变动成本法的未来展望 12 结 论 14 参考文献 15 致 谢 16 变动成本法在我国大中型企业的应用 摘 要 本文论述了变动成本法的历史沿革，确定各部门的工作业绩，促进企业经营决策的科学化变动制造费用 固定制造费用 The Application of the Variable Costing in Large and Medium-sized Enterprises in China Abstract This paper discussed the development of the variable costing, it pointed out the use and significance about the application in Large and Medium-sized Enterprises, it can ensure the performance in work, then Promote the Enterprise decision-making scientifically. It also discussed the application of variable costing in enterprise management and its existing faults. The center of modern enterprise management in operation while the economic center of gravity in decision-making so in order to predict, decision as the main content ,in order to improve enterprise economic benefits for purposes of management accounting in the enterprise plays more and more important position .And variable costs are predicted, decision-making, management accounting a important premise, so in enterprise promotion use variable costs method has the vital significance it will change in the calculation of the manufacturing costs and fixed open, so that are being manufactured for division of enterprise cost accounting more reasonable. Variable costs method with the products strictly based on cost timely realistically reflect the production and operation of enterprises effect and avoid appeared in the production false information and in certain conditions for correctly to cost plan, cost control and management decision provides the basis.That ca